The tariff classification of a women’s reversible jacket from Bangladesh

N236813 January 18, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th St., Ste. 500 Bellevue, WA 98004 RE: The tariff classification of a women’s reversible jacket from Bangladesh Dear Ms. Greener: In your letter dated December 14, 2012, you requested a tariff classification ruling. With your letter you submitted a sample which we are returning as you requested. The item in question, style #006-1234, is a women’s reversible outerwear jacket with both shells made from 100% polyester woven fabric. The jacket has a full front opening with a reversible zipper pull, long sleeves with buttoned cuffs, a pointed collar and a hemmed bottom. The first side, which is a solid-colored, taffeta-like fabric, is box-quilted to a lightweight nonwoven batting and has no pockets. This side is treated for water resistance. The second side is made from a yarn-dyed plaid fabric. It features side-seam pockets at the waist and patch pockets with buttoned flaps in the chest. This garment is eligible for classification as water resistant. If style #006-1234 passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If style #006-1234 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division